Texas Sales Tax Audit Coin Operated Machines
Overview A tax is imposed on any person engaged in any business dealing with coin-operated amusement machines or engaged in business to own or operate coin-operated amusement machines exclusively on premises occupied by and in connection with the business. Exemptions Here is some good news. Section 2153.004 states that machines which are exempt from taxation […]
Georgia Coin Operated Amusement Machine Sales Tax Audit
Overview Our firm was dealt with a new predicament where a GDOR auditor levied sales tax on the winnings of a COAM (Coin Operated Amusement Machine). At issue is the taxability of transactions stemming from the winnings of coin operated amusement machines, administered by COAM. Applicable Rules Rule 13.3 of COAM allows players of their […]